{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/825/10/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"825","topic_title":"Financial Instruments","subtopic":"825-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Financial Services—Depository and Lending","paragraphs":[{"citation":"825-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on estimating the <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a> of deposit liabilities, see <span class=\"sfragment\" id=\"sfr_CF4F040B-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">paragraph <a href=\"/asc/470/942/#470-942-50-1\" class=\"xref\">942-470-50-1</a>.</span></span></div></div>","snippet":"For guidance on estimating the fair value of deposit liabilities, see paragraph 942-470-50-1.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64f548028c4ff6624be8e790ccc7c700ed25b3969b505fffec3533b66f9e2a0e","downloaded_from":"2026-09-10T01:44:37.369Z","last_downloaded_at":"2026-09-10T01:44:37.369Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482858","source_sha256":"5a5b24918a69beb9fcd197b31be5c4143b1108fe37593c230052a367ed5abedd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:577c105de553496221511d4140bb9bfedb6933fab961ff1f7fd35000662f991d","downloaded_from":"2026-09-10T01:44:37.369Z","last_downloaded_at":"2026-09-10T01:44:37.369Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482858","source_sha256":"5a5b24918a69beb9fcd197b31be5c4143b1108fe37593c230052a367ed5abedd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1c60ee2d0661a61dee2eb3b5a01e1b9122a056655a8a2c0164664b1de439d20","downloaded_from":"2026-09-10T01:44:37.369Z","last_downloaded_at":"2026-09-10T01:44:37.369Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482858","source_sha256":"5a5b24918a69beb9fcd197b31be5c4143b1108fe37593c230052a367ed5abedd"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1c60ee2d0661a61dee2eb3b5a01e1b9122a056655a8a2c0164664b1de439d20","downloaded_from":"2026-09-10T01:44:37.369Z","last_downloaded_at":"2026-09-10T01:44:37.369Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482858","source_sha256":"5a5b24918a69beb9fcd197b31be5c4143b1108fe37593c230052a367ed5abedd"}}